SPIS TREŚCI. STUDIA I ARTYKUłY

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1 SPIS TREŚCI STUDIA I ARTYKUłY Prof. dr hab. Hubert Izdebski (Uniwersytet Warszawski) Zasada proporcjonalności a władza dyskrecjonalna administracji publicznej w świetle polskiego orzecznictwa sa dowego... 9 Summary Sędzia NSA Stefan Babiarz (Naczelny Sa d Administracyjny) O sposobie rozwia zywania kontrowersji w zakresie następstwa prawnego spadkobierców w polskim prawie podatkowym Summary Dr Annette Bussmann (konsul w Konsulacie Generalnym Niemiec we Wrocławiu) Rezydencja podatkowa w polskim i niemieckim prawie podatkowym krajowym studium porównawcze Summary Dr Przemysław Szustakiewicz (sędzia w WSA w Warszawie) Zagadnienia proceduralne stosowania art. 33 i 34 ustawy o Instytucie Pamięci Narodowej Komisji Ścigania Zbrodni przeciwko Narodowi Polskiemu Summary Mgr Marcin Piłaszewicz (referendarz sa dowy w WSA w Warszawie) Zwolnienia w podatku VAT a zasada neutralności aspekt orzeczniczy Summary VARIA Prof. dr hab. Zbigniew Kmieciak (Uniwersytet Łódzki) Sprawozdanie z seminarium Ocena magistratury zorganizowanego przez Stowarzyszenie Rad Stanu i Najwyższych Sądów Administracyjnych UE we współpracy z Radą Stanu Belgii i przy wsparciu Komisji Europejskiej, Bruksela, 30 listopada 2009 r Mgr Michał Kazek (referendarz sa dowy w WSA we Wrocławiu) Sprawozdanie z polsko-francuskiego kolokwium Wyzwania i szanse dla Europy: przyszłość instytucjonalna i perspektywy zmian politycznych ( Defis et chances pour l Europe: l avenir institutionnel et les perspectives d évolutions des politiques ), Wrocław, grudnia 2009 r

2 4 Zeszyty Naukowe Sądownictwa Administracyjnego 1(28)/2010 ORZECZNICTWO I. Europejski Trybunał Sprawiedliwości (wybór i opracowanie: Władysław Czapliński) Zasady państwa prawnego w orzecznictwie ETS (Wyroki ETS 1. z dnia 15 maja 1986 r., sprawa 222/84 Johnston przeciwko Chief Constable of the Royal Ulster Constabulary, s. 83; 2. z dnia 10 lipca 1984 r., sprawa 63/83 Regina [Królowa] przeciwko Kirkowi, s. 84; 3. z dnia 13 lutego 1979 r., sprawa 85/76 Hoffmann-La Roche AG przeciwko Komisji, s. 85) II. III. IV. Europejski Trybunał Praw Człowieka (wybór i opracowanie: Agnieszka Wilk) Prawo do rozpoznania sprawy w rozsądnym terminie Wyrok ETPC z dnia 15 września 2009 r., w sprawie Lorenc przeciwko Polsce, skarga nr 28604/03 [dot. zarzutu naruszenia art. 6 Konwencji o ochronie praw człowieka w sprawie dotyczącej zwrotu wywłaszczonej nieruchomości) Trybunał Konstytucyjny (opracowała Irena Chojnacka) Zasady orzekania o niezdolności do służby w Policji (wyrok TK z dnia 23 listopada 2009 r. sygn. akt P 61/08) Sa d Najwyższy (wybór: Andrzej Wróbel, opracowanie: Dawid Mia sik) Postanowienie Sądu Najwyższego z dnia 3 września 2009 r. sygn. akt III SK 16/09 [dot. pytania prawnego do ETS w sprawie interpretacji art. 58 Aktu akcesyjnego powoływanie się na postanowienia wytycznych Komisji Europejskiej przy braku ich opublikowania w Dzienniku Urzędowym UE w języku państwa członkowskiego] V. Naczelny Sa d Administracyjny i wojewódzkie sa dy administracyjne A. Orzecznictwo Naczelnego Sądu Administracyjnego (wybór: Stefan Babiarz, opracowanie: Marcin Wia cek) 1. Uchwała składu siedmiu sędziów NSA z dnia 7 grudnia 2009 r. sygn. akt I OPS 9/09 [dot. skutków wyroku Trybunału Konstytucyjnego wydanego po wniesieniu skargi kasacyjnej, a przed jej rozpoznaniem przez NSA] Uchwała składu siedmiu sędziów NSA z dnia 7 grudnia 2009 r. sygn. akt II FPS 5/09 [dot. przedawnienia odsetek od zaniżonych lub niewniesionych w terminie zaliczek na podatek dochodowy] B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór: Bogusław Gruszczyński, opracowanie: Marcin Wia cek) 1. Wyrok WSA w Warszawie z dnia 12 lutego 2009 r. sygn. akt IV SA/Wa 1820/08 [dot. treści decyzji o ustaleniu lokalizacji inwestycji celu publicznego w części dotyczącej ochrony interesów osób trzecich] Wyrok WSA w Warszawie z dnia 25 lutego 2009 r. sygn. akt VI SA/Wa 2471/08 [dot. warunków uzyskania pozwolenia na broń palną] Wyrok WSA w Szczecinie z dnia 18 marca 2009 r. sygn. akt I SA/Sz 731/08 [dot. podstawy opodatkowania akcyzą nabycia wewnątrzwspólnotowego] Wyrok WSA w Gliwicach z dnia 18 maja 2009 r. sygn. akt IV SA/Gl 658/08 [dot. zaliczenia okresu pracy w indywidualnym gospodarstwie rolnym do wysługi lat uwzględnianej przy ustalaniu wzrostu uposażenia funkcjonariuszy Policji] Wyrok WSA w Szczecinie z dnia 17 czerwca 2009 r. sygn. akt II SA/Sz 358/09 [dot. niekonstytucyjności normy zawartej w rozporządzeniu, określającej wymagania związane z dofinansowaniem kosztów kształcenia młodocianego pracownika]

3 Spis treści 5 VI. VII. Wnioski Prezesa NSA i pytania prawne sa dów administracyjnych skierowane do Trybunału Konstytucyjnego (opracowała Irena Chojnacka) I. Pytania prawne Wojewódzkiego Sądu Administracyjnego w Warszawie [dot. 1) ustawy o zasadach prowadzenia polityki rozwoju; 2) ustawy o recyklingu pojazdów wycofanych z eksploatacji] II. Pytania prawne rozstrzygnięte przez Trybunał Konstytucyjny w 2009 r Glosy Sędzia NSA Stanisław Bogucki (Naczelny Sa d Administracyjny) Glosa do wyroku NSA z dnia 10 czerwca 2009 r. sygn. akt II FSK 265/08 [dot. opodatkowania podatkiem od czynności cywilnoprawnych zawarcia umowy sprzedaży nasadzeń, urządzeń i obiektów znajdujących się na działce rodzinnego ogrodu działkowego] Mgr Krzysztof Radzikowski (doktorant w Katedrze Prawa Finansowego na UW, doradca podatkowy) Glosa do wyroku WSA w Gliwicach z dnia 15 grudnia 2008 r. sygn. akt I SA/Gl 640/08 [dot. uzasadnienia decyzji administracyjnej w kontekście sądowej kontroli administracji] Dr Krzysztof Teszner (Uniwersytet w Białymstoku, Katedra Prawa Administracyjnego) Glosa do uchwały składu siedmiu sędziów NSA z dnia 29 czerwca 2009 r. sygn. akt I FPS 1/09 [dot. legitymacji procesowej doradcy podatkowego jako pełnomocnika w postępowaniu sądowoadministracyjnym w sprawach z zakresu kontroli postanowień wydanych w postępowaniu egzekucyjnym] KRONIKA Kalendarium sa downictwa administracyjnego (listopad grudzień 2009 r.) (opracował Przemysław Florjanowicz-Błachut) BIBLIOGRAFIA Publikacje z zakresu postępowania administracyjnego i sa dowoadministracyjnego (listopad grudzień 2009 r.) (opracowała Marta Jaszczukowa) Skorowidz Zeszytów Naukowych Sa downictwa Administracyjnego za 2009 r. (wkładka) (opracował Paweł Skrzeliński)

4 TABLE OF CONTENTS STUDIES AND ARTICLES Professor Hubert Izdebski, Ph.D. (The Warsaw University) The principle of proportionality and the discretionary power of public administration in the light of the Polish administrative court decisions... 9 Summary Stefan Babiarz, judge of the SAC (Supreme Administrative Court) On settling controversies regarding legal succession of heirs in the Polish tax regulations Summary Annette Bussmann, Ph.D. (consul at the Consulate General of the Federal Republic of Germany in Wrocław) Tax residence in the Polish and German national tax laws comparative study Summary Przemysław Szustakiewicz, Ph.D. (judge of the VAC in Warsaw) The procedural problems of applying Art. 33 and 34 of the Act on the Institute for National Remembrance the Commission for the Prosecution of Crimes Against the Polish Nation Summary Marcin Piłaszewicz, M.Sc. (justices clerk at the VAC in Warsaw) Exemption from VAT and the principle of neutrality the aspect of judicial decisions Summary VARIA Professor Zbigniew Kmieciak, Ph.D. (The Łódź University) Report from the seminar Magistrate assessment organised by the Association of the Councils of State and Supreme Administrative Jurisdictions of the European Union in cooperation with the Council of State of Belgium and with the support from the European Commission held in Bruksels on 30 November Michał Kazek, M.Sc. (justices clerk at the VAC in Wrocław) Report from the Polish-French colloquium Challenges and chances for Europe: the institutional future and the prospects for political changes ( Défis et chances pour l Europe: l avenir institutionnel et les perspectives d évolutions des politiques ), Wrocław, December

5 Table of contents 7 JUDICIAL DECISIONS I. The European Court of Justice (selected and prepared by Władysław Czapliński) The principles of a state of law in the judicial decisions of the ECJ (judgements: 1. dated 15 May 1986, Case 222/84, Marguerite Johnston v Chief Constable of the Royal Ulster Constabulary, p. 83, 2. dated 10 July 1984, Case 63/83, Regina [The Queen] v Kent Kirk, p. 84, 3. dated 13 February 1979, Case 85/76, Hoffmann- La Roche & Co. AG v Commission of the European Communities, p. 85) II. III. IV. The European Court of Human Rights (selected and prepared by Agnieszka Wilk) The right to have one s case heard within a reasonable period of time Judgment of the ECHR of 15 September 2009 in the case Lorenc vs. Poland, application No /03 [re. the alleged violation of Art. 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms in the case for restitution of expropriated property] The Constitutional Tribunal (prepared by Irena Chojnacka) The principles of deciding if one is not capable to serve in the Police (judgement of 23 November 2009, file No. P 61/08) The Supreme Court (selected by: Andrzej Wróbel, prepared by: Dawid Mia sik) Decision of the Supreme Court of 3 September 2009, file No. III SK 16/09) [re. application for a preliminary ruling to the European Court of Justice on interpretation of Art. 58 of the Accession Treaty invoking the provisions of the European Commission s guidelines not published in the Official Journal of the European Union in the language of a Member State] V. The Supreme Administrative Court and the Voivodship Administrative Courts A. The judicial decisions of the Supreme Administrative Court (selected by: Stefan Babiarz, prepared by: Marcin Wia cek): 1. Resolution of seven judges of the Supreme Administrative Court of 7 December 2009 (file No. I OPS 9/09) [re. the effects of the Constitutional Tribunal s judgement passed upon filing a cassation complaint but before it has been considered by the SAC] Resolution of seven judges of the Supreme Administrative Court of 7 December 2009 (file No. II FPS 5/09) [re. the limitation by lapse of time of interest on advance income tax payments in insufficient amount or unpaid] B. The judicial decisions of the Voivodship Administrative Courts (selected by: Bogusław Gruszczyński, prepared by: Marcin Wia cek): 1. Judgement of the Voivodship Administrative Court in Warsaw of 12 February 2009 (file No. IV SA/Wa 1820/08) [re. the contents of a decision on determining the location of a public investment project in the part concerning the protection of third party interests] Judgement of the Voivodship Administrative Court in Warsaw of 25 February 2009 (file No. VI SA/Wa 2471/08) [re. the terms and conditions of obtaining a shotgun licence] Judgement of the Voivodship Administrative Court in Szczecin of 18 March 2009 (file No. I SA/Sz 731/08) [re. the basis of calculation of excise duty on an intra-community acquisition]

6 8 Zeszyty Naukowe Sądownictwa Administracyjnego 1(28)/ Judgement of the Voivodship Administrative Court in Gliwice of 18 May 2009 (file No. IV SA/Gl 658/08) [re. including the period of employment on a farm to the service increment taken into account when calculating Police officers salary increase] Judgement of the Voivodship Administrative Court in Szczecin of 17 June 2009 (file No. II SA/Sz 358/09) [re. the unconstitutionality of a norm included in a regulation setting out the requirements related to subsidising the costs of educating a juvenile employee] VI. VII. The applications of the President of the SAC and the preliminary questions of the administrative courts to the Constitutional Tribunal (prepared by Irena Chojnacka) 1. Preliminary question from the VAC in Warsaw [re. 1) the Act on Implementing the Development Policy and 2) the Act on Recycling of Decommissioned Cars] The preliminary questions settled by the Constitutional Tribunal in Glosses Stanisław Bogucki, judge of the SAC (Supreme Administrative Court) Gloss to the judgement of the Supreme Administrative Court of 10 June 2009 (file No. II FSK 265/08) [re. imposing tax on civil-law transactions on the agreement for the sale of plantations, equipment and facilities located on a plot in a family allotment garden] Krzysztof Radzikowski, M.Sc. (doctoral student at the Department of Financial Law, the Warsaw University, a legal advisor) Gloss to the judgement of the Voivodship Administrative Court in Gliwice of 15 December 2008 (file No. I SA/Gl 640/08) [re. presenting reasons behind an administrative decision in the context of judicial control of administration] Krzysztof Teszner, Ph.D. (The Białystok University, Department of Administrative Law) Gloss to the resolution of the Supreme Administrative Court of 29 June 2009 (file No. I FPS 1/09) [re. the principles of construction of the procedural regulations, the forms of decisions made in the tax and enforcement proceedings] CHRONICLE The schedule of events in the administrative jurisdiction (November December 2009) (prepared by Przemysław Florjanowicz-Błachut) BIBLIOGRAPHY Publications in the area of the administrative procedure and the proceedings before administrative courts (November December 2009) (prepared by Marta Jaszczukowa) Reference guide of the Scientific Bulletin of the Administrative Courts for the year 2009 (insert) (prepared by Paweł Skrzeliński)

7 Summary of the article: The principle of proportionality and the discretionary power of public administration in the light of the Polish administrative court decisions The contemporary administration may not function without the statutorily awarded freedom of decision, following the German terminology referred to as discretion although the proper term should rather be administrative discretion or, adapting the French and English terminology discretionary power of public administration contrary to the statutory binding force excluding all discretion. Apart from the traditional discretion, Poland has seen the development following the Community law of the new formulae of freedom of decision related to the developing function of public authority referred to as the regulation of imperfect and at the same time socially sensitive markets. These formulae, if interpreted literally as in the case of Art. 77 of the Telecommunication Law, may mean that the authorities enjoy full discretion in making decisions which must be recognised as inconsistent with the principle of legalism expressed in Art. 7 of the Polish Constitution. Substantially it was beyond doubt that courts might control the decisions made in the area of discretionary power from the perspective of compliance with the administrative procedure, but the very nature of discretion traditionally excluded verification if the decisions made by exercising discretion were consistent with the substantive law. Various legal systems have gradually developed in the decisions

8 of their administrative courts certain specific substantive-law criteria of internal legality of such decisions; in France this was achieved with the use of the detournement de pouvoir and in Poland, since 1981, the principle of Art. 7 of the Administrative Procedure Code. Nowadays, following the Community law and the legal standards of the Council of Europe, the role of the substantive-law delimiter of the discretionary power of administration is played by the principle of proportionality that for a long time has been developing in the decisions of the Prussian and then German courts. This article discusses the extent to which the principle of proportionality several years ago recognised by the Constitutional Tribunal as the constitutional principle of law-making is taken into account as the principle of application of law by Polish courts, and in particular the administrative courts. Polish judges, in particular following Poland s accession to the EU, show they are generally familiar with this principle which does not mean that it has already reached a position in the application of law that it has in the process of application of law in the old EU Member States; its more general application is hindered by the tradition of textualism and formalism and its relation to principle of Art. 7 of the Administrative Procedure Code has not been sufficiently clarified. Progress is clear but we are still far from the general recognition of the principle of proportionality as the substantive-law norm of application of law.

9 The institution of legal succession in tax law has existed since 1 January It causes many controversies in the legal literature and is the source of contrasting judgements. The legislator and the Constitutional Tribunal have attempted to remove these controversies by successive amendments to the Tax Code. However, the method the legislator uses to remove them has not always been appropriate. Granting to the heirs their individual rights in doubtful cases may be justified e.g. the right to extinguish tax liabilities, lift certain time limits of tax law under Art. 97a or Art. 67c.2 of the Tax Code, but also controversial (e.g. granting to the heirs their individual right to make an appeal, complaint or grievance to an administrative court under Art of the Tax Code), first of all because such solutions undermine the very construction of general legal succession regulated in Art and Art of the Tax Code. It would be desirable to see a general principle of legal succession for the heirs of a withholding agent or an acquirer of inheritance. In the latter case the legal succession of an acquirer of inheritance is provided for in Art of the Civil Code, but through the legal construction of a reference included in Art of the Tax Code we only obtain in the tax law the legal succession of an acquirer of inheritance to a singular extent i.e. assumption of liability with the transferor of joint and several nature under Art of the Civil Code. Summary of the article: On settling controversies regarding legal succession of heirs in the Polish tax regulations

10 It is necessary to record here the positive role of the judicial decisions made by the administrative court for the understanding of the term the property rights and obligations of a testator. These are, for example, the following judgements discussed in the article: the judgement of the VAC in Gorzów Wielkopolski dated 13 March 2008, file I SA/Go 477/07 upheld by the judgement of the SAC dated 16 December 2009, file II FSK 1163/98 or the judgement of the VAC in Gliwice dated 24 April 2008, file I SA/Gl 74/08 related to the earlier appropriate opinion of the SAC included in the decision dated 21 November 2007, file II FSK 1258/ 06.

11 Summary of the article: Tax residence in the Polish and German national tax laws comparative study Poland s joining the European Union on 1 May 2004 and later the Schengen Area in December 2006 resulted in the simplification of the travel requirements and later removal of systematic border controls between Poland and the neighbouring EU Member States. This provided a significant boost to both the economic ties between Poland and Germany and the personal contacts between Polish and German nationals. A significant factor in this process is the geographical proximity of the two countries and their shared border. In this context, the question arises whether an individual taxpayer should be liable to unlimited taxation in Poland or in Germany. The wide spectrum of possibilities here ranges from the horror of double taxation, which would have a most adverse effect on the economic links between the two countries, to a blissful vision of being able to steer clear of any liability for taxation whatsoever.

12 Summary of the article: The procedural problems of applying Art. 33 and 34 of the Act on the Institute for National Remembrance the Commission for the Prosecution of Crimes Against the Polish Nation The Act on the Institute for National Remembrance the Commission for the Prosecution of Crimes Against the Polish Nation of 18 December 1998 (Journal of Laws of 2007, No. 63 item 424, as amended) (hereinafter the Act) brought to life a new public administration authority the Institute for National Remembrance the Commission for the Prosecution of Crimes Against the Polish Nation (hereinafter INR). Its functions include, among others, the tasks related to collecting and making available documents on the functioning of the security authorities in the Peoples; Republic of Poland. For this purpose the INR created a special archive, separated from other archives. It is subordinated solely to the President of the INR who grants access to the documents stored in this archive on the terms and conditions set out in the Act. The Act provides for a two-phase procedure of granting access to the material stored in the INR s archive. A person interested in reviewing these documents must submit, under Art of the Act, an application to be granted access to the copies of the documents pertaining to him or her generated by the security authorities in the Peoples; Republic of Poland. The application is evaluated by the INR who then grants to the applicant access to the relevant documents in the form of a copy with blacked out personal data of third parties. If the applicant were an employee or an informer of the secret services in the Peoples; Republic of Poland, he or she will not be granted access to the documents he or she generated. In the second phase of the proceedings the person who satisfies both the following conditions: 1) was granted access to the copies of documents under Art of the Act and 2) satisfies the conditions set out in Art in connection with Art of the Act i.e. there exist no documents generated by him or her in the course of his or her employment or service with the security authorities in the Peoples; Republic of Poland or the activities of a secret informer or assistant in the course of the operative collecting of information, may submit a few applications to be granted

13 further access to information and documents in the INR s archive. The method the INR has been handling cases at the second phase of the proceedings is problematic. Analysis of the Act and the principles of administrative procedure show that the requested documents or items are released in the form of a substantial-technical action, while the refusal to release the documents or items has the form an administrative decision. An administrative decision issued in the second instance may be appealed against to an administrative court and is considered in the usual procedure. However, in the case of a complaint about inactivity of an authority, it may be brought irrespective of an earlier request to such authority to remedy the breach of law.

14 78 Zeszyty Naukowe Sądownictwa Administracyjnego 1(28)/2010 Summary of the article: Exemption from VAT and the principle of neutrality the aspect of judicial decisions 1. The article presents the judicial decisions of the ECJ on exemptions from VAT. The author emphasises differences in the interpretation of regulations providing for exemptions, depending on the effect of an exemption on the system of VAT deductions and the degree of implementation of the principle of neutrality. The neutrality of imposition of VAT is the variable determining the understanding of the individual exemptions provided for in the VI Directive and Directive 112. Exemption from VAT should not be perceived solely as a tax privilege. An exemption may restrict competition as well as violate the principle of neutrality. These phenomena and the way to counteract them are coupled with the need to apply the autonomous notions of the Community law and the contents of the ECJ s interpretative guidelines Due to the role of the exemptions from VAT and other taxes, in particular due to the profits earned by an entity on whom VAT is levied, exemptions from VAT are not always beneficial for the taxpayers. The author analyses the principle of legality and its interpretation by the ECJ and the national courts. 2. The Polish courts have generally accepted the above mentioned principles concerning VAT. These principles are based on the assumption that the terms and conditions of applying exemptions set out in the national regulations of the Member States may not exceed what is necessary to ensure the proper tax collection and avoiding tax frauds. The Administrative Courts, interpreting the institution of exemptions, emphasise both the contents of the institution and the purpose and application of the individual elements of a relief: depending on the type of a case. 3. The problems related to the application of the Community law the Polish courts face concern the lack of official translations of the decisions made prior to the accession date (and certain also thereafter), the differences in translations of the individual language versions, the difficulties resulting from following the guidelines included in the judgements of the ECJ in the matters heard by Polish courts due to the separation of the legal systems. These are important problems due to the fact that the ECJ s judgements may serve as precedents and show a specific direction of interpretation of the Community law. This in turn will allow such understanding of the national law that its result is consistent with the Community legal order.